Abstract
This study examines whether the transition of local GAAP to IFRS affects listed firms in the Sub-Saharan Africa region. Using binary logistic regression on the dataset from Ghana, we find that profitability and liquidity reduced during the official adoption fiscal year of IFRS but not, earning management. We also find that growth and leverage increase during financial reportage for the post-adoption period of IFRS. We conclude that the adoption of IFRS leads to more value relevant accounting measures in developing country context. Our study is one of first of its kind to investigate the effect of pre-and-post adoption of IFRS in Ghana using accounting measures, implying the study's finding does not only contribute to the literature, but also policy and practice.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
